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TMI Blog2015 (11) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... specific provisions contained under Section 73(3) of the Finance Act, 1994, no show cause notice for the said liability should have been issued to them. It is conceded by the Appellant that this plea has not been raised before the Ld. Commissioner (Appeals) and advanced for the first time before this Tribunal. In the interest of justice, I am of the view that the appellant be given a fair chance to raise the said plea before the Ld. Commissioner (Appeals) and the Ld. Commissioner should accordingly consider the same and decide the issue of imposition of penalty under Sec.76 of Finance Act,1994, accordingly. - Appeal disposed of. - ST/71430/2013 - Order No : FO/a/75494/15 - Dated:- 4-9-2015 - Dr. D.M. Misra, Judicial Member, J. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the show cause notice. It is the plea of the Ld. Advocate that since there was no suppression of facts and mis-declaration in discharging the service tax liability, therefore, show cause notice should not have been issued as the amount had already been paid before the issuance of the show cause notice in view of specific provisions prescribed under Section 73(3) of Finance Act, 1994. In support of his contention, he has referred to the judgment of this Tribunal in the case of Electro World Vs. Commissioner of Central Excise, Chandigarh reported in 2010 (20) S.T.R. 210 (Tri.-Del.), Auto Transport Services Vs. Commissioner of Central Excise, Jaipur-II reported in 2006 (3) S.T.R. 330 (Tri.-Del.) and Gopsons Papers Ltd. Vs. Commr. of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the impugned Order contended that since the appellant had discharged their liability before issuance of show cause notice, therefore, in view of the specific provisions contained under Section 73(3) of the Finance Act, 1994, no show cause notice for the said liability should have been issued to them. It is conceded by the Appellant that this plea has not been raised before the Ld. Commissioner (Appeals) and advanced for the first time before this Tribunal. In the interest of justice, I am of the view that the appellant be given a fair chance to raise the said plea before the Ld. Commissioner (Appeals) and the Ld. Commissioner should accordingly consider the same and decide the issue of imposition of penalty under Sec.76 of Finance Act,1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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